论小企业会计则

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XCLW173712 论小企业会计则

摘要···································2

引言···································3

《小企业会计准则》出台背景及主要内容··················3

1.1出台背景·······························3

1.2出台意义·······························4

1.3《小企业会计准则》主要内容······················5

2《小企业会计准则》与《企业会计准则》的比较···············5

2.1《小企业会计准则》适用范围的变化···················5

2.2小企业会计准则》与《企业会计准则》的差异···············5

2.2.1历史成本计量····························7

2.2.2公允价值的相关要求·························8

2.2.3长期股权投资的核算·························9

2.2.4所得税的核算····························9

2.2.5待转资产核算····························10

2.2.6财务报表的编制···························10

3小企业会计准则不足之处·························11

3.1有关小企业的界定标准·························11

3.2不公开发行债券或股票的中型企业····················11

3.3关于经济业务会计处理和披露的出发点和原则的问题············11

3.3.1增值税进项税的抵扣时限·······················12

3.3.2增值税小规模纳税人的账务处理规定··················12

3.3.3应付工资、应付福利费的规定·····················13

3.3.4税收直接减免、即征即退、先征后退等情况的处理············13

3.3.5借款费用的处理···························13

3.3.6管理费用的范围···························14

3.3.7关于利润表的规定··························14

3.4日常业务中不经常遇到的问题······················14

4关于完善和落实《小企业会计准则》的建议·················15

4.1切实完善企业自身结构加强管理决策准确度················15

4.1.1提高企业管理者自身的素质······················15

4.1.2加强小企业会计人员的自身素质····················15

4.1.3完善企业内部监督制度························15

4.1.4健全目前企业已有的会计机构·····················15

4.1.5推动会计电算化的普及程度······················15

4.2优化企业外部环境创造发展有利条件···················16

4.2.1继续完善相关法律法规制度······················16

4.2.2不断完善小企业生存的环境问题····················16

4.2.3加强对企业的会计工作的监督·····················16

结论··································17

参考文献·································18

内容摘要

小企业会计准则的出台，在内容上与企业会计准则存在着重要的差别。同时，新出台的小企业会计准则从一些方面上简化了相关的会计处理，避免了重复的、繁琐的处理程序，大大简化了小企业会计人员的工作强度，从而提高了他们的工作效率。本文将以对比作为主要手段，来探究小企业会计准则与企业会计准则的不同，并从中找出小企业会计准则的优点，为小企业会计准则的实施与运用提供参考与帮助。同时，也指出小企业会计准则的不足之处，为小企业会计准则的完善提供建议。

关键词：小企业会计准则；企业会计准则；小企业会计制度